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ACC 102

Students continue to develop an understanding of accounting principles and concepts, in this course which provides for the study of forms of business equity, plant and long-term assets, current and long-term liabilities and cash flow analysis. Prerequisite: ACC 101 with a grade of C or better.

ACC 200

Students are introduced to basic concepts of financial accounting and reporting in this course. Students study the environment of accounting, the accounting model and the use of financial statements for business decision making. Key topics include accruals and deferrals, current assets, long-term assets and debt, and corporate equity. Prerequisites: MAT 115 or higher.

ACC 204

Students will study fundamental accounting concepts that are useful to management in planning and controlling its operation. Topics include the measurement of cost, costing systems, cost-volume-profit analysis, cost allocation, budgeting, capital investing, and performance evaluation. Prerequisites: ACC 102 or ACC 200 with a grade of C or better, MAT 100 or higher.

ACT 215

Students are introduced to payroll practices, the determination of payroll liabilities, and the preparation of quarterly and annual reports required by governmental agencies. Also covered will be the maintenance of sales tax records, determining sales tax liability and the preparation of state sales tax filings. Prerequisite: ACC 102 or ACC 200 with a grade of C- or better.

ACT 220

Students are introduced to the specialized financial accounting and reporting standards applicable to the governmental and not-for-profit sectors as well as the basic processes of business-type accounting. Students will explore financial reporting and financial statement analysis, with illustrations drawn from financial reports prepared by actual governments and not-for-profit organizations. The course will also cover the latest accounting standards issued by the standards-setting bodies (GASB and FASB). Prerequisites: ACC 101 and 102, or ACC 200; ACC 102 may be taken as a co-requisite.

ART 101

A basic introduction to concepts and philosophical theories underlying the organization of art forms is provided in this course. Through the study of line, form, space, value, color, and texture, as interpreted in both historical and contemporary contexts, the course stresses an understanding of the elements and principles of design in the visual arts. Pre or Corequisite: ENG 101

ART 220

This course will introduce the student to artists, engineers, designers, manufacturers, and consumers to establish a definition of design history in the 20th century The course will show the connections of the above mentioned via a broad interdisciplinary view of the economic, social, and esthetic values that determine a meaning for design throughout the century and how it may apply to the present. The course will cover numerous disciplines that include advertising, architecture, fashion, graphic design, industrial design, and performing and visual arts. An emphasis will be placed on the graphic arts and the consumer. Prerequisites: ART 107 & 108 or ART 109 & 110.

BIO 100

Designed for students who plan to study biology, nursing, or veterinary technology courses. This non-laboratory course covers topics from the basic principles of life through the cell concept. The course strengthens the student's in biology. Topics covered include cell reproduction, cell respiration, and classification. Students may not use this course to satisfy a science requirement or science elective.

BIO 101

Designed for the non-science major, this nonlaboratory course covers basic concepts such as the cell, principles of inheritance, and the species. Students study cell structure and function, DNA, cell division, and the kingdoms.

BIO 109

This is a non-laboratory biology course designed for the non-science major who has an interest in learning about the human body. Students will study the basic anatomy and physiology of major body systems and some common diseases associated with those systems. Special emphasis will be placed on topics of modern concern such as new diseases and new techniques for treating the human body. Students will be encouraged to learn to use information in this class for making informed personal and societal decisions.

BIO 111

This course presents a study of basic medical terminology. The primary purpose is for students to be able to analyze a word and determine its meaning and proper usage. The correct spelling of terms is also emphasized.

BIO 201

The study of microorganisms both beneficial and harmful to humans is covered in this course. Students learn taxonomy, structure, physiology, reproduction, ecology, and control of microbes. 3 hrs. lect.; 3 hrs. lab. Lab fee. Prerequisite: One year of laboratory biology courses.

BUS 115

Students are introduced to the basics required for starting and operating a small business. Subjects include marketing, financing, legal structures, franchising, and managing employees. Students will apply terminology and concepts in developing a draft business plan.

BUS 161

The basics of operational theory and the science of management are presented. Concepts center on an analysis of the four major functions of management: planning, organizing, directing, and controlling. The course emphasizes the integration of management principles with other business procedures and examines management interactions with external environments influencing business.

BUS 171

Using the Microsoft OfficeÂ® suite of business applications for the PC, students learn how computers can aid the business decision-making process. The course introduces appropriate terminology and concepts using hands-on training. Applications include word processing, spreadsheets, database management, and presentation software. The course only supports the use of Windows based Microsoft OfficeÂ®. Lab fee.

BUS 201

This course provides an analysis of business transactions in the legal environment. Topics include an introduction to the history of modern commercial law, the courts, and the legal processes; detailed examination of the principles of the laws of contracts, including contracts for the international sale of goods (CISG); and consideration of related topics including product liability and business torts. Pre-requisite: ENG 101.

BUS 202

This is a comprehensive analysis of the principles of the laws of commercial paper, agency, partnerships, limited liability companies, corporations, and other forms of business ownership. Prerequisite: ENG 101.

BUS 249

Business organizations are unique and powerful social entities whose conduct has enormous influence on the direction and results of our society. Therefore the values and particularly the ethical foundations of the business world hold utmost importance on our society's function. This course will explore the importance of business ethics and its relevance to the current corporate environment. Topics will include social responsibility, ethical decision-making, moral philosophies, ethical culture, and developing and implementing effective ethics programs. Prerequisites: ENG 101 and LIB 111.